GST Registration Online - Complete Process Guide

What is GST Registration?

Under the Goods and Services Tax (GST), businesses with a turnover exceeding the threshold limit of ₹40 lakh, ₹20 lakh, or ₹10 lakh, depending on the case, are required to register as a normal taxable person. This process is known as GST registration.

For specific types of businesses, GST registration is mandatory. Operating without GST registration is considered an offense under GST law and may result in significant penalties.

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What are the Eligibility Criteria for GST Registration?

• Individuals who were registered under the indirect tax laws before GST.
• Businesses having turnover exceeding Rs.40 lakhs, Rs.20 lakhs or Rs.10 lakhs
• Non-resident Taxable Persons/ Casual Taxable Persons
• Input Service Distributor or Agents of a supplier
• Those who are paying taxes under the reverse charge mechanism
• A person who makes supplies via an e-commerce operator.
• All e-commerce aggregators
• Persons who supply online information, database access, or retrieval services from a place outside India to India, except a registered taxable person.

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Types of GST Registration

Given below are the types of GST registration available for different categories of taxpayers -

• Normal Taxpayer - This GST registration category applies to businesses operating in India. Taxpayers registering as normal taxpayers do not need to make a deposit and are provided with registration that has unlimited validity.
• Composition Taxpayer - To register as a Composition Taxpayer, an individual must opt for the GST Composition Scheme. Taxpayers under this scheme pay a flat GST rate but cannot claim input tax credit.
• Casual Taxable Person - A Casual Taxable Person is a taxpayer who sets up a stall or operates a seasonal shop. To register, the taxpayer must pay a deposit equal to the GST liability for the active registration period. This registration is valid for 3 months.
• Non-Resident Taxable Person - This category applies to individuals or businesses located outside India but wishing to supply taxable goods or services to residents in India. To register, the taxpayer must pay a deposit equal to the GST liability for the active registration period. The registration is valid for 3 months.

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Documents Required for GST Registration

Below are the documents required to register under GST -

• PAN of the Applicant
• Aadhaar Card
• Proof of Business Registration or Incorporation Certificate
• Identity and Address Proof of Promoters/Directors (with photographs)
• Address Proof of the Place of Business
• Bank Account Statement or Cancelled Cheque
• Digital Signature
• Letter of Authorization or Board Resolution for Authorized Signatory

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How to Register for GST in India?

Steps to Fill Part-A

Step 1 – Visit the GST portal. Go to the 'Services' tab, then click on ‘Registration’, and select ‘New Registration’. Select the ‘New Registration’ button.

Step 2 – In Part A, fill in the following details:

• From the drop-down menu under ‘I am a’, select Taxpayer
• Choose the State and District from the dropdown
• Enter the Name of Business and PAN of the business
• Provide the Email Address and Mobile Number. Note: If your contact details are linked with PAN, you don't need to enter them.
  You will receive OTPs on the registered email and mobile (or PAN-linked details).
  Click on Proceed.

Step 3 – Enter the two OTPs received on your email and mobile or PAN-linked contact details. Click Continue. If you haven't received the OTPs, click on Resend OTP.

Step 4 – A 15-digit Temporary Reference Number (TRN) will be generated and sent to your email and mobile. Make sure to note down this TRN. You need to complete the next part of the process within 15 days.

Step 5 – Return to the GST portal and select the ‘New Registration’ tab again.

Step 6 – Choose the Temporary Reference Number (TRN) option. Enter the TRN and captcha code, then click on Proceed.

Step 7 – An OTP will be sent to your registered mobile and email (or PAN-linked details). Enter the OTP and click on Proceed.

Step 8 – The status of your application will appear as "Draft." Click on the Edit Icon to proceed.

Steps to Fill Part-B

Step 9 – Part B Details

• Fill in the 10 sections and upload the necessary documents.
• The Aadhaar authentication section was added, and the Bank account details section became non-mandatory in 2020.
  
  
• Required documents:
  • Photographs
  • Constitution of the taxpayer
  • Proof for the place of business
  • Bank account details (optional)
  • Aadhaar authentication (if chosen)

Step 10 – Business Details

• Enter trade name, business constitution, and district.

Note: Trade name is different from the legal business name.

• Choose whether to opt for the Composition Scheme and select the type of registered person (e.g., manufacturer, service provider).
  
  
• Enter the date of commencement of business and the date from which liability arises.
• Choose Casual Taxable Person if applicable and generate the challan for advance tax payment if needed.
  
  
• Select the Reason to obtain registration (e.g., Input Service Distributor, SEZ unit, etc.) and fill in relevant details.
  
  
• If you have existing registrations (e.g., Service Tax, Excise), enter those details.
  
  
• Once completed, the section will turn blue, indicating completion
  
  

Step 11 – Promoters/Partners Details

• Enter details of up to 10 Promoters/Partners (name, address, contact, designation, PAN, Aadhaar).
• Upload a photograph of each promoter.
• If the promoter is also the primary authorized signatory, select the appropriate option.
• Click SAVE & CONTINUE.
  
  

Step 12 – Authorized Signatory

• Enter the details of the authorized signatory (similar to the promoter details).
  
  
• If applicable, enter the enrollment ID for a GST practitioner or basic details for an authorized representative.
  
  

Step 13 – Principal Place of Business

• Provide the address of the principal place of business and other related details (sector, charge, unit, etc.).
• Upload supporting documents (e.g., consent letter, NOC for rented premises).
• Click SAVE & CONTINUE.

Step 14 – Goods and Services Details

• Enter the details of goods and services provided along with HSN/SAC codes for up to 5 goods and services.
• Submit the list.

Step 15 – Bank Details

• Enter up to 10 bank accounts (optional).
• Upload supporting documents.

Step 16 – State-Specific Information

• Enter the professional tax employee code number, PT registration certificate, and State Excise License details.
• Click SAVE & CONTINUE.

Step 17 – Aadhaar Authentication

• Choose whether you want to authenticate via Aadhaar.
• If the authorized signatory opts for Aadhaar authentication, physical verification may not be required.
• The ARN will be generated after Aadhaar authentication.

Step 18 – Verification

• Tick the declaration and submit the application using one of the following options:
  • DSC (Digital Signature Certificate) for companies/LLPs
  • e-Sign via OTP sent to Aadhaar-registered number
  • EVC (Electronic Verification Code) via OTP sent to the registered mobile number.

Step 19 – Confirmation

• A message confirming successful submission will appear, and the Application Reference Number (ARN) will be sent to your registered email and mobile.
• You can track the ARN status by entering the ARN in the GST portal.

If you are also struggling with taxes or don’t have time to maintain GST compliance, our experts are here to help you with GST return filing or have any GST-related queries. Book an online CA now!

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